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Rachmat Agus Santoso
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Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana, Jl. Surapati No 189, Kota Bandung, Jawa Barat.
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INDONESIA
Jurnal Audit, Pajak, Akuntansi Publik
Published by Universitas Sangga Buana
ISSN : 28300726     EISSN : 28300645     DOI : https://doi.org/10.32897/ajib
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Audit, Pajak, Akuntansi Publik (AJIB)  is a scientific periodical journal published twice a year (June - December), publishing original research results on Accounting Science. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies in the study of Accounting science. The scope of the Journal of Audit, Tax, Public Accounting (AJIB) includes: • Auditing Accounting • Tax Accounting • Financial Accounting • Cost Accounting • Management Accounting • Budgeting Accounting • Governmental Accounting • Accounting System • Budgetary Accounting • Banking Accounting • International Accounting • Educational Accounting • Social Accounting • Behavioral Accounting • Public Sector Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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Bibliometric Analysis of Audit Quality Using VOSviewer: A Study of Publications from 2020 to 2023 Bria, Valerianus
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the development of audit quality research from 2020 to 2023 using bibliometric analysis and VOSviewer. The research focuses on identifying publication trends, country contributions, and institutional productivity and citations. A quantitative descriptive method was applied, using Scopus data retrieved via Publish or Perish with the keyword “audit quality.” VOSviewer was used to visualize keyword clusters and research gaps. The results show that 2023 had the highest number of publications (288 articles), with the United States leading in total documents (315). Indonesia published 64 articles during the same period, but no institution exceeded three publications. Keyword mapping revealed six clusters, with underexplored topics such as audit report lag and non-audit service. These findings suggest future research opportunities in less-studied areas of audit quality, especially in emerging economies.
Profitability and Capital Structure as Determinants of Firm Value: An Empirical Study in The Pharmaceutical Industry Hafitriyanti, Reza Ace; Syahrudin, Muhammad; Pawitri, Wiwit
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2025.4.1.4707

Abstract

This study investigates the influence of profitability and capital structure on firm value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Firm value, proxied by Price to Book Value (PBV), reflects investor perception of a company’s performance and sustainability. Profitability, measured by Return on Assets (ROA), represents managerial efficiency in utilizing assets, while capital structure, measured by Debt to Equity Ratio (DER), reflects the level of financial leverage. Using a quantitative approach with panel data regression, secondary financial data from nine purposively selected pharmaceutical firms were analyzed. Model selection procedures, including the Chow, Hausman, and Lagrange Multiplier tests, confirmed that the Random Effect Model was the most appropriate estimator. The regression results demonstrate that profitability has a positive and significant effect on firm value, indicating that firms with higher earnings performance are more highly valued by investors. Conversely, capital structure shows an insignificant effect on firm value, suggesting that leverage was not a primary consideration in investor assessments of pharmaceutical firms during the study period. Nevertheless, the simultaneous test revealed that profitability and capital structure jointly affect firm value, although profitability plays the dominant role. These findings underscore that the valuation of pharmaceutical firms in Indonesia is more strongly driven by internal financial performance than by financing structure. The study contributes updated empirical evidence by focusing on a strategically important sector in the post-pandemic context and provides practical implications for managers, investors, and regulators in enhancing profitability and ensuring sustainable growth.

Page 5 of 5 | Total Record : 42

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